https://www.taxtmi.com/caselaws?id=426844 The court dismissed the writ petition challenging the rejection of exemption from property tax for a hospital under Section 123(e) of the Coimbatore City Municipal Corporation Act, 1981. The court found that the hospital did not qualify as a charitable institution as it engaged in profit-making activities and did not predominantly provide free services to the needy. The petitioner's failure to demonstrate that surplus income was used solely for charitable purposes led to the denial of the exemption, emphasizing the importance of stringent scrutiny to prevent misuse of fiscal benefits intended for genuine charitable entities. en-us Mon, 14 Mar 2022 00:00:00 +0530 Fri, 26 Aug 2022 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426844 The court dismissed the writ petition challenging the rejection of exemption from property tax for a hospital under Section 123(e) of the Coimbatore City Municipal Corporation Act, 1981. The court found that the hospital did not qualify as a charitable institution as it engaged in profit-making activities and did not predominantly provide free services to the needy. The petitioner's failure to demonstrate that surplus income was used solely for charitable purposes led to the denial of the exemption, emphasizing the importance of stringent scrutiny to prevent misuse of fiscal benefits intended for genuine charitable entities. Case-Laws Indian Laws Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426844